(1) Generally, all related paid personnel benefit costs are allowable in the same ratio as the allocation in Part I.

(2) The following are types of personnel benefits that are allowable:

(a) retirement plan costs;

(b) FICA payroll taxes;

(c) life, health, and dental insurance plans;

(d) workers' compensation insurance; and

(e) employee uniforms, including shoes, if not claimed as a direct operating cost under Schedule D.